Finding 41960 (2022-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-10-13
Audit: 44596
Auditor: Wipfli LLP

AI Summary

  • Core Issue: Community Action for Improvement, Inc. did not have at least one-third of its board members representing low-income individuals, violating the Tri-Partite board requirement.
  • Impacted Requirements: This finding repeats a previous issue and breaches the CSBG Act, which mandates proper board composition.
  • Recommended Follow-Up: Implement procedures to ensure board composition meets legal requirements; management has agreed to a corrective action plan.

Finding Text

2022-002 ? Tri-Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Number Grant Period Georgia Department of Human Services 42700-040-0000099978 01/29/21 ? 09/30/21 Georgia Department of Human Services 42700-040-0000104054 09/30/21 ? 09/29/22 Georgia Department of Human Services 42700-040-0000096064 07/01/20 ? 06/30/21 Georgia Department of Human Services 42700-040-0000104838 12/09/21 ? 09/29/22 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit finding 2021-001. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.

Corrective Action Plan

CAFI has an active recruitment plan and will continue trying to recruit Board members. Our Membership Committee meets regularly to implement the recruitment plan ongoing.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 41961 2022-002
    Significant Deficiency Repeat
  • 41962 2022-003
    Significant Deficiency Repeat
  • 41963 2022-003
    Significant Deficiency Repeat
  • 618402 2022-002
    Significant Deficiency Repeat
  • 618403 2022-002
    Significant Deficiency Repeat
  • 618404 2022-003
    Significant Deficiency Repeat
  • 618405 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $4.16M
93.568 Low-Income Home Energy Assistance $3.17M
93.568 Covid-19 Low-Income Home Energy Assistance $2.01M
93.569 Community Services Block Grant $737,150
93.600 Covid-19 Head Start $311,705
81.042 Weatherization Assistance for Low-Income Persons $249,831
93.569 Covid-19 Community Services Block Grant $130,421
10.558 Child and Adult Care Food Program $116,556
94.006 Americorps $25,811